Is the non-resident trading in the UK? (See INTM262200)

- NO

  - Is the non-resident trading in the development or dealing of UK Land? (See BIM60510)
    - NO
      - Need not consider case further
    - Yes
      - Taxable to IT/CT profits

- YES

  - Is the non-resident an individual? (See INTM262300)
    - NO
      - Does the company trade in the UK through a PE? (See INTM264000)
        - NO
          - Consider domestic CT charging provisions (See INTM262300)
        - YES
          - Consider domestic IT charging provisions (See INTM262300)
    - YES
      - Consider domestic CT charging provisions (See INTM262300)